Question 2 – Draft-Bills-Reports – Concept of Input Service Distributor in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. What are the requirements for registration as ISD? Ans. An ISD is required to obtain registration as a deemed supplier of services [section 19 read with para 5(vii) of Schedule III]. The threshold limit of registration is not applicable to ISD. The registration of ISD under the existing regime (i.e. under Service Tax) would not be migrated in G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =